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Is older goodwill value relevant?
15 references·15 citing·51 second hop
Is older goodwill value relevant? (2006)Is older goodwill value relevant?The Impact of Acquisitions on Operating Performance: Some Australian Evidence (2002)The Impact of Acquisitions on…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…Information content of accounting goodwill numbers (2002)Information content of accoun…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Valuation‐based accounting research: Implications for financial reporting and opportunities for future research (2000)Valuation‐based accounting re…Valuation of the Components of Purchased Goodwill (2000)Valuation of the Components o…An Examination of the Long Run Performance of UK Acquiring Firms (1997)An Examination of the Long Ru…THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES (1996)THE RELATION BETWEEN ACCOUNTI…International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)International Accounting Diff…Market Perception of Goodwill: Some Empirical Evidence (1995)Market Perception of Goodwill…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Goodwill, profitability, and the market value of the firm (1994)Goodwill, profitability, and …A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…The Post-Merger Performance of Acquiring Firms: A Re-Examination of an Anomaly (1992)The Post-Merger Performance o…Accounting for intangibles: a critical review (2024)Accounting for intangibles: a…Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis (2023)Value Relevance Research in A…Narrative disclosure quality and the timeliness of goodwill impairments (2021)Narrative disclosure quality …Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research (2021)Empirical Goodwill Research: …Audit Partners Gender, Auditor Quality and Clients Value Relevance (2017)Audit Partners Gender, Audito…What drives the allocation of the purchase price to goodwill? (2015)What drives the allocation of…The value relevance and reliability of intangible assets (2014)The value relevance and relia…Goodwill under IFRS: Relevance and disclosures in an unfavorable environment (2014)Goodwill under IFRS: Relevanc…Goodwill Accounting: A Review of the Literature (2014)Goodwill Accounting: A Review…Intellectual capital vs the book-value of assets (2013)Intellectual capital vs the b…The value relevance of goodwill impairment (2011)The value relevance of goodwi…Defining goodwill: a practice perspective (2011)Defining goodwill: a practice…The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment (2010)The Value of High Quality Aud…How Do Firms Implement Impairment Tests of Goodwill? (2010)How Do Firms Implement Impair…Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption (2006)Intangible Assets: Diversity …Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Value-Glamour and Accruals Mispricing: One Anomaly or Two? (2004)International Financial Reporting Standards and the quality of financial statement information (2010)American Economic Review (2019)Stock market reactions to adverse ESG disclosure via media channels (2021)The market for corporate control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Detecting long-run abnormal stock returns: The empirical power and specification of test statistics (1997)Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)Does Corporate Performance Improve After Mergers? (1990)The Market for Corporate Control: The Scientific Evidence (2002)Post‐merger corporate performance: an Indian perspective (2009)Long-term performance of mergers and acquisitions in ASEAN countries (2015)Do cross-border mergers and acquisitions increase short-term market performance? The case of Chinese firms (2016)SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)The theory and practice of econometrics (1986)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. 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(2010)The Information Content of Annual Earnings Announcements (1968)Persuasive evidence of market inefficiency (1985)The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Conservatism in Accounting Part I: Explanations and Implications (2003)The financial reporting environment: Review of the recent literature (2010)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Glamour Acquirers, Method of Payment and Post‐acquisition Performance: The UK Evidence (2003)Measuring the Performance of Corporate Acquisitions: An Empirical Comparison of Alternative Metrics* (2006)The impact of acquisitions on firm performance: A review of the evidence (2007)
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References

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  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1992The Post-Merger Performance of Acquiring Firms: A Re-Examination of an Anomaly1,199 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 2002Perspectives on Recent Capital Market Research459 cited
  • 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
  • 1997An Examination of the Long Run Performance of UK Acquiring Firms296 cited
  • 1996THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES226 cited
  • 2002The Impact of Acquisitions on Operating Performance: Some Australian Evidence218 cited
  • 2000Valuation‐based accounting research: Implications for financial reporting and opportunities for future research205 cited
  • 2000Valuation of the Components of Purchased Goodwill197 cited
  • 1994Goodwill, profitability, and the market value of the firm169 cited
  • 2002Information content of accounting goodwill numbers

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113 cited
  • 1995Market Perception of Goodwill: Some Empirical Evidence94 cited
  • Cited by

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    • 2021Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research52 cited
    • 2023Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis52 cited
    • 2014Goodwill Accounting: A Review of the Literature46 cited
    • 2013Intellectual capital vs the book-value of assets39 cited
    • 2011The value relevance of goodwill impairment37 cited
    • 2014The value relevance and reliability of intangible assets36 cited
    • 2024Accounting for intangibles: a critical review33 cited
    • 2011Defining goodwill: a practice perspective33 cited
    • 2015What drives the allocation of the purchase price to goodwill?30 cited
    • 2021Narrative disclosure quality and the timeliness of goodwill impairments28 cited
    • 2010The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment25 cited
    • 2017Audit Partners Gender, Auditor Quality and Clients Value Relevance21 cited
    • 2006Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption21 cited